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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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Fiscal Marks: Duty repayment on customer returns and drawback claims on fiscally marked product

Any fiscal mark must be obliterated or destroyed before any claim for duty repayment isgranted. This applies to customer returns to registered stores and any drawback claimsunder the “Excise Goods (Drawback) Regulations 1995”. (See regulation 26(2) ofthe “Tobacco Products Regulations 2001” and section 11 of Notice 476.)